https://www.taxtmi.com/caselaws?id=364488 The Tribunal set aside the rejection of all six rebate claims on grounds of unjust enrichment, determining that the services provided qualified as export services under Category 3 of the Export of Services Rules, thus exempting them from the principle of unjust enrichment. Regarding the time limitation issue, the Tribunal partially allowed the appeal, rejecting two claims filed on 30.11.2010 as time-barred while upholding that unjust enrichment did not apply. The decision clarified the application of legal provisions and precedents in assessing the eligibility of the appellant's refund claims. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 10 Dec 2019 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364488 The Tribunal set aside the rejection of all six rebate claims on grounds of unjust enrichment, determining that the services provided qualified as export services under Category 3 of the Export of Services Rules, thus exempting them from the principle of unjust enrichment. Regarding the time limitation issue, the Tribunal partially allowed the appeal, rejecting two claims filed on 30.11.2010 as time-barred while upholding that unjust enrichment did not apply. The decision clarified the application of legal provisions and precedents in assessing the eligibility of the appellant's refund claims. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364488